Article Posted date 17 January 2024

We remind our clients of the due payment of the following taxes by 31st January 2024, without the imposition of penalties:
 

1. Income Tax

  • 2nd instalment of temporary Tax (200) for the year 2023
     

2. Special Defence Contribution (SDC) and General Healthcare System (GHS)

  • Payments relating to withholding
    • SDC (0614) and GHS (0714) withheld on rents paid during the 2nd semester 2023
    • SDC (0602) and GHS (0702) withheld on interest in December 2023
    • SDC (0603) 魏伪喂 GHS (0703) withheld on dividends issued in December 2023
    • SDC (0623) 魏伪喂 GHS (0723) on deemed dividend distribution of the profits of the year 2021
  • Payments relating to self-assessment
    • SDC (0604) and GHS (0704) on rents of the 2nd semester 2023
    • SDC (0612) and GHS (0712) on interest received with no withholding at source in December 2023
       

Overdue payment of tax will be subject to interest and monetary penalties. The annual interest is calculated on the basis of the completed months for which the payment of tax is overdue.

We note that according to Decree 螝.螖.螤. 416/2023, as of 1.1.2024 the Single Public Default Rate is 5% (2023: 2,25%).

Payment of taxes can be made electronically via the Tax Portal at .

We also remind our clients for the due submission of the Tax Form (TD623) relating to Deemed Dividend Distribution of the profits for the year 2021, by 31st January 2024. Late submission is subject to an administrative penalty of 鈧�100.

螤位畏蟻蠅渭苇蟼 蠁蠈蟻蠅谓 - 螜伪谓慰蠀维蟻喂慰蟼 2024

桅慰蟻慰位慰纬喂魏萎 螘谓畏渭苇蟻蠅蟽畏

违蟺蔚谓胃蠀渭委味慰蠀渭蔚 蟿慰蠀蟼 蟺蔚位维蟿蔚蟼 渭伪蟼 纬喂伪 蟿畏谓 蔚渭蟺蟻蠈胃蔚蟽渭畏 蟺位畏蟻蠅渭萎 蟿蠅谓 蟺喂慰 魏维蟿蠅 蠁蠈蟻蠅谓 渭苇蠂蟻喂 蟿畏谓 31畏 螜伪谓慰蠀伪蟻委慰蠀 2024 蠂蠅蟻委蟼 蟿畏谓 蔚蟺喂尾慰位萎 蔚蟺喂尾伪蟻蠉谓蟽蔚蠅谓:

1. 桅蠈蟻慰蟼 螘喂蟽慰未萎渭伪蟿慰蟼

  • 2畏 未蠈蟽畏 蟺蟻慰蟽蠅蟻喂谓萎蟼 桅慰蟻慰位慰纬委伪蟼 (200) 纬喂伪 蟿慰 苇蟿慰蟼 2023

2. 螆魏蟿伪魏蟿畏 螒渭蠀谓蟿喂魏萎 螘喂蟽蠁慰蟻维 (螘螒螘) 魏伪喂 螕蔚谓喂魏蠈 危蠂苇未喂慰 违纬蔚委伪蟼 (螕蔚危违)

  • 螤位畏蟻蠅渭苇蟼 蟺慰蠀 伪蠁慰蟻慰蠉谓 蟺伪蟻伪魏蟻维蟿畏蟽畏
    • 螘螒螘 (0614) 魏伪喂 螕蔚危违 (0714) 蟺慰蠀 蟺伪蟻伪魏蟻伪蟿萎胃畏魏伪谓 伪蟺蠈 蔚谓慰委魏喂伪 蟺慰蠀 蟺位畏蟻蠋胃畏魏伪谓 蟿慰 尾鈥� 蔚尉维渭畏谓慰 2023
    • 螘螒螘 (0602) 魏伪喂 螕蔚危违 (0702) 蟺慰蠀 蟺伪蟻伪魏蟻伪蟿萎胃畏魏伪谓
      伪蟺蠈 蟿蠈魏慰蠀蟼 蟿慰谓 螖蔚魏苇渭尾蟻喂慰 2023
    • 螘螒螘 (0603) 魏伪喂 螕蔚危违 (0703) 蟺慰蠀 蟺伪蟻伪魏蟻伪蟿畏胃畏魏伪谓 伪蟺蠈 渭蔚蟻委蟽渭伪蟿伪 蟿伪 慰蟺慰委伪 蔚魏未蠈胃畏魏伪谓 蟿慰谓 螖蔚魏苇渭尾蟻喂慰 2023
    1. 螘螒螘 (0623) 魏伪喂 螕蔚危违 (0723) 蟽蔚 位慰纬喂味蠈渭蔚谓畏 未喂伪谓慰渭萎 渭蔚蟻委蟽渭伪蟿慰蟼 纬喂伪 蟿伪 魏苇蟻未畏 蟿慰蠀 苇蟿慰蠀蟼 2021
  • 螤位畏蟻蠅渭苇蟼 蟺慰蠀 伪蠁慰蟻慰蠉谓 伪蠀蟿慰蠁慰蟻慰位慰纬委伪
    • 螘螒螘 (0604) 魏伪喂 螕蔚危违 (0704) 纬喂伪 蔚谓慰委魏喂伪 尾鈥� 蔚尉伪渭萎谓慰蠀 2023
    • 螘螒螘 (0612) 魏伪喂 螕蔚危违 (0712) 纬喂伪 蟿蠈魏慰蠀蟼 蟺慰蠀 蔚喂蟽蟺蟻维蠂胃畏魏伪谓 蠂蠅蟻委蟼 蟺伪蟻伪魏蟻维蟿畏蟽畏 蟽蟿畏谓 蟺畏纬萎 蟿慰谓 螖蔚魏苇渭尾蟻喂慰 2023
       

危蔚 蟺蔚蟻委蟺蟿蠅蟽畏 蔚魏蟺蟻蠈胃蔚蟽渭畏蟼 蟺位畏蟻蠅渭萎蟼 蟿慰蠀 慰蠁蔚喂位蠈渭蔚谓慰蠀 蠁蠈蟻慰蠀 胃伪 蟺蟻慰魏蠉蟺蟿蔚喂 蟿蠈魏慰蟼 魏伪喂 蠂蟻畏渭伪蟿喂魏苇蟼 蔚蟺喂尾伪蟻蠉谓蟽蔚喂蟼. 螣 蔚蟿萎蟽喂慰蟼 蟿蠈魏慰蟼 蠀蟺慰位慰纬委味蔚蟿伪喂 渭蔚 尾维蟽畏 蟿慰蠀蟼 蟽蠀渭蟺位畏蟻蠅渭苇谓慰蠀蟼  渭萎谓蔚蟼 纬喂伪 蟿慰蠀蟼 慰蟺慰委慰蠀蟼 魏伪胃蠀蟽蟿蔚蟻蔚委 畏 魏伪蟿伪尾慰位萎 蠁蠈蟻慰蠀.

螒谓伪蠁苇蟻慰蠀渭蔚 蔚蟺委蟽畏蟼 蠈蟿喂 尾维蟽畏 螖喂伪蟿维纬渭伪蟿慰蟼 螝.螖.螤. 416/2023, 蟿慰 螘谓喂伪委慰 螖畏渭蠈蟽喂慰 螘蟺喂蟿蠈魏喂慰 违蟺蔚蟻畏渭蔚蟻委伪蟼 伪蟺蠈 1.1.2024 蔚委谓伪喂 5% (2023: 2,25%).

螤位畏蟻蠅渭苇蟼 桅蠈蟻蠅谓 魏伪喂 螘喂蟽蠁慰蟻蠋谓 纬委谓慰谓蟿伪喂 畏位蔚魏蟿蟻慰谓喂魏维 渭苇蟽蠅 蟿畏蟼 桅慰蟻慰位慰纬喂魏萎蟼 螤蠉位畏蟼 蟽蟿慰 .

违蟺蔚谓胃蠀渭委味慰蠀渭蔚 蔚蟺委蟽畏蟼 纬喂伪 蟿畏谓 苇纬魏伪喂蟻畏 蠀蟺慰尾慰位萎 蟿畏蟼 螖萎位蠅蟽畏蟼 螤伪蟻伪魏蟻维蟿畏蟽畏蟼 螘螒螘 魏伪喂 螕蔚危违 蟽蔚 位慰纬喂味蠈渭蔚谓畏 未喂伪谓慰渭萎 渭蔚蟻委蟽渭伪蟿慰蟼 (韦桅623) 纬喂伪 蟿伪 魏苇蟻未畏 蟿慰蠀 苇蟿慰蠀蟼 2021, 渭苇蠂蟻喂 蟿畏谓 31畏 螜伪谓慰蠀伪蟻委慰蠀 2024. 螠畏 苇纬魏伪喂蟻畏 蠀蟺慰尾慰位萎 蠀蟺蠈魏蔚喂蟿伪喂 蟽蔚 未喂慰喂魏畏蟿喂魏蠈 蟺蟻蠈蟽蟿喂渭慰 鈧�100.

How 乐鱼（Leyu）体育官网 Cyprus can assist?

Should you like to further discuss the content and potential impact of the above to your business, please contact one of our trusted advisors from the Tax Department at 乐鱼（Leyu）体育官网 in Cyprus.

George Markides
Board Member
Head of Tax Services
乐鱼（Leyu）体育官网 Limited

Costas Markides
Board Member
International Tax Services
乐鱼（Leyu）体育官网 Limited

Katia Papanicolaou
Board Member     
Direct Tax Services        
乐鱼（Leyu）体育官网 Limited    

Stelios Stylianou
Board Member
Direct Tax Services
乐鱼（Leyu）体育官网 Limited

Michael Halios
Board Member
International Tax Services
乐鱼（Leyu）体育官网 Limited

Michalis Loizides
Board Member
Tax Services
乐鱼（Leyu）体育官网 Limited

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